MoroccoUpdated for 2026FinanceMorocco Corporate Minimum Contribution Tax (CM) Calculator 2026
Calculate statutory minimum tax obligations (Cotisation Minimale at 0.75% standard or 0.25% subsidized goods, floor 3,000 MAD) and 36-month exemptions in MAD.
Calculated Result
Statutory Minimum Contribution (CM) Payable
0
Calculator Inputs
Statutory Minimum Contribution (CM) Payable
0
Total Taxable Revenue Base for CM
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Mandatory Statutory Floor (3,000 MAD)
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Formula Calculated CM Before Floor
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This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.
Official Statute: المادة 144 من المدونة العامة للضرائب المغربية (CGI) المنظمة لقواعد احتساب واستحقاق المساهمة الدنيا (Cotisation Minimale) على رقم الأعمالLast Verified: 2026-09-03
Frequently Asked Questions
Under Article 144 CGI, the Minimum Contribution (CM) is a statutory baseline tax payable by companies even in loss-making years, calculated as 0.75% of gross turnover excluding VAT (or 0.25% for regulated basic commodities like petroleum, flour, and sugar), subject to an absolute minimum floor of 3,000 MAD.
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